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Introduction (abstract of the thesis of the doctor of philosophy (PhD))
The purpose of the research is to develop scientific, methodological and
practical recommendations for improving the accounting
and financial reporting in
budget organizations (As example of higher education).
The object of the research are higher education institutions under the
Ministry of Higher and Secondary Special Education
of the Republic of
Uzbekistan).
The scientific novelty of the research is as follows:
«The concept of accounting in budget organizations» is adapted to the
requirements of the budget law within the scope
of revenues and expenditure
estimates;
improved methodology for the coordination of material shortages and
surpluses with the accounting record, as well as the reflection
in the accounting of
recovered funds from the accused persons;
A mechanism has been proposed for providing financial statements in
electronic form in budget organizations using electronic
digital subscripts
connected to the «UzASBO» comprehensive program;
a methodology has been developed for the preparation and submission of
financial statements on the movement of foreign currency in budget organizations.
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